Nova Scotia Provincial Payroll Information
This page provides provincial payroll information for the province of Nova Scotia. Click one of the links below to move directly to the corresponding section. To view Federal information, please click here.
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Minimum Wage Hours of work Worker's Compensation Leaves Statutory Holidays Minimum Age Pay Statements Terminations Vacationable Earnings
- TD1 - Basic Personal Amount - Every person employed in Nova Scotia and every pensioner residing in Nova Scotia can claim the personal exemption amount of $11,481 for 2024 (up from $8,841 since 2021). Employees with an annual income of $25,000 or less can claim an additional basic personal amount of $3000 (a partial credit can be claimed by employees with an annual income between $25000 and $75000).
- Federal Basic Exemption - The Federal Basic Exemption amount is $15,705 in 2024 (up from $15,000 in 2023).
Note: This information is meant to serve as a guide only. Readers are encouraged to consult the full legislation of the Nova Scotia Labour Standards Code. Here are some online resources:
- Guide to Labour Standards Code - Government of Nova Scotia
- Labour Standards Code - Nova Scotia Legislature
- Labour Standards Code Regulations - Nova Scotia Legislature
- Labour Standards Code - CanLII
Minimum Wage in Nova Scotia
The province of Nova Scotia has two wage rate standards as follows:
| Parties Applicable | Wage Rate |
|---|---|
| Employed more than 3 months | Employed more than 3 months (experienced) - $15.20 as of April 1, 2024. It is adjusted with inflation plus an additional 1% annually. |
The province of Nova Scotia also has a standard with regard to an employer who provides an employee with board, lodging, or both and the employer cannot deduct from the employee's minimum wage more than the following rates:
| Requirement | Rate |
|---|---|
| Board only | $55.55 per week |
| Lodging only | $15.45 per week |
| Board & Lodging | $68.20 per week |
| Meals | $3.65 per meal |
Hours of Work in Nova Scotia
The type of employee excluded from this legislature are management, farm workers, etc.
| Period | Rate |
|---|---|
| Maximum | No regulation - must be safe for workers. |
| * | ** Exclude statutory hours from overtime calculation and reduce the work week by the statutory hours. |
| Overtime | Any hours over 48.00 hours/week. |
| Overtime Rate | 1 and 1/2 times the minimum wage. |
| Break Period | 30 minutes per 5 consecutive hours worked. If you work more than 10 hours in a row, you are entitled to take two 30-minute breaks, one of which may be split into two 15-minute periods. |
| Rest Period | 24.00 consecutive hours/week. |
Worker's Compensation in Nova Scotia
The Maximum Assessable Earnings amount for 2024 is $72,500 (up from $69,800 in 2023). The deadline for submission is the last day of February.
| Included | |
|---|---|
| Bonuses | Pay in lieu of notice |
| Car allowances (if taxable) | Pre-retirement with pay |
| Call back pay | Regular salary or wages/overtime |
| Call in pay | Shift premium |
| Clothing allowances (if taxable) | Sick Pay (paid during year) |
| Commissions | Standby pay |
| Directors' fees | Temporary lay-off with pay |
| Gifts | Travel allowances (if taxable) |
| Gratuities (if taxable) | Vacation pay/Statutory holiday pay |
| Maternity with pay | WCB top-up |
| Moving allowances (if taxable) | |
| Taxable Benefits such as: | |
| Board & lodging | Life insurance |
| Company car | Loans |
| Excluded | |
| Short-term disability Paid by the employer | Severance pay |
| Long-term disability Paid by the employer | Sick pay on termination |
| Retiring allowance | WCB (after one week) |
Leaves of Absence in Nova Scotia
| Bereavement Leave | |
|---|---|
| Time with Employer | N/A |
| Required Notice | As much notice as possible under the circumstances. |
| Length of Leave | Up to five days on the death of a family member. |
| Paid | No |
| Citizenship Ceremony Leave | |
| Time with Employer | N/A |
| Required Notice | At least 14 days before the ceremony or, if 14 days is not possible, as much notice as is reasonable in the circumstances. |
| Length of Leave | One day. |
| Paid | No |
| Compassionate Care Leave | |
| Time with employer | 3 months |
| Required notice | As soon as possible before leave commences |
| Length of leave | Up to 28 weeks which can be broken up into separate blocks of time of no less than one week in duration. Each week must be taken over a 52 week time frame that begins on the first day of the week in which the leave began. |
| Paid | Employment Insurance benefits may be available to EI-eligible employees. |
| Court Leave | |
| Time with Employer | N/A |
| Required Notice | As much notice as possible under the circumstances. |
| Length of Leave | The time required to perform jury duty or required by subpoena or summons to attend offsite as a witness. |
| Paid | No |
| Crime-Related Child Death or Disappearance Leave | |
| Time with Employer | 3 months. |
| Required Notice | Written notice, as soon as possible, that the employee will be taking the leave. |
| Length of Leave | Up to 52 weeks if the child has disappeared as a result of a crime. If the child has died as a result of a crime, the employee is entitled to take a leave of up to 104 weeks. |
| Paid | No. Other federal programs may provide income replacement. |
| Critically Ill Adult Care Leave | |
| Time with Employer | 3 months. |
| Required Notice | Written notice from a qualified medical practitioner. |
| Length of Leave | Up to 16 weeks. |
| Paid | No. Other federal programs may provide income replacement. |
| Critically Ill Child Care Leave | |
| Time with Employer | 3 months. |
| Required Notice | Written notice from a qualified medical practitioner. |
| Length of Leave | Up to 37 weeks. |
| Paid | No. Other federal programs may provide income replacement. |
| Domestic Violence Leave | |
| Time with Employer | 90 Days |
| Required Notice | As much notice as is reasonable and practicable in the circumstances. |
| Length of Leave | There are two parts to domestic violence leave. One part of the leave allows employees to take up to 10 days in consecutive or intermittent days in a 52 week period, as needed by the employee. The other part allows employees to take up to 16 consecutive weeks in a 52 week period. Employees can take the leave in any order that meets their individual circumstances. |
| Paid | Employees are entitled to be paid for up to three days of domestic violence leave in a 52 week period. |
| Emergency Leave | |
| Time with Employer | N/A |
| Required Notice | As much notice as is reasonably practical. |
| Length of Leave | As long as the emergency continues and the emergency prevents the employee from performing the employee's work duties. |
| Paid | No |
| Pregnancy Leave | |
| Time with Employer | As of January 1, 2019, employees do not need a certain length of service to qualify for pregnancy leave. |
| Required Notice | Four weeks or as soon as practicable. |
| Length of Leave | 16 weeks. |
| Paid | No. Other federal programs may provide income replacement. |
| Parental Leave | |
| Time with Employer | As of January 1, 2019, employees do not need a certain length of service to qualify for parental leave. |
| Required Notice | Four weeks. |
| Length of Leave | Up to 77 weeks (16 weeks if Pregnancy Leave is taken plus 61 weeks of Parental Leave). |
| Paid | No. Other federal programs may provide income replacement. |
| Reservists Leave | |
| Time with Employer | One year. |
| Required Notice | 4 weeks written notice for Training Leave and 90 days written notice for Deployment Leave. |
| Length of Leave | 20 days for Training Leave and 18 months for Deployment leave. |
| Paid | No |
| Sick Leave | |
| Time with Employer | N/A |
| Required Notice | N/A |
| Length of Leave | 3 days. |
| Paid | No |
| Voting Leave | |
| Time with Employer | N/A |
| Required Notice | N/A |
| Length of Leave | Three consecutive hours for both Provincial and Federal elections. |
| Paid | According to the Canada Elections Act, any eligible voter must have three consecutive hours to exercise their right to vote in a Federal eledtion on an election day. If an employee does not have three consecutive hours because of their work schedule, they must be granted the hours accordingly with pay. |
Statutory Holidays in Nova Scotia
| Holiday | 2024 | 2023 | 2022 | 2021 | Day Observed |
|---|---|---|---|---|---|
| New Year's Day | Mon., January 1 | Sun., January 1 | Sat., January 1 | Fri., January 1 | January 1 |
| Heritage Day | Mon., February 20 | Mon., February 20 | Mon., February 21 | Mon., February 15 | 3rd Monday in February |
| Good Friday | Fri., March 29 | Fri., April 7 | Fri., April 15 | Fri., April 2 | The Friday before Easter Sunday |
| Canada Day | Mon., July 1 | Sat., July 1 | Fri., July 1 | Thu., July 1 | July 1 |
| Labour Day | Mon., September 2 | Mon., September 4 | Mon., September 5 | Mon., September 6 | The First Monday in September |
| Christmas Day | Wed., December 25 | Mon., December 25 | Sun., December 25 | Sat., December 25 | December 25 |
According to the Canadian Labour Standards Code, whenever New Year's Day, Canada Day or Christmas Day fall on a Saturday or Sunday, the employer must grant his or her employee a holiday with pay on the next working day immediately preceding or following the holiday, providing that the holiday is a provincial requirement. If a statutory holiday is worked during a regularly scheduled work day than an employee must either receive their regular daily wages plus time and a half or their regular pay plus a day off with pay on some other day which both parties agree upon.
Remembrance Day in Nova Scotia is regulated by the Remembrance Day Act. Most industries are required to be closed, some services are exempt.
The following holidays fall under the Retail Business Closing Act: New Year's Day, Good Friday, Victoria Day, Canada Day, Labour Day, Thanksgiving Day, Christmas Day, Boxing Day, Sunday or any other day declared by provincial proclamation.
How to Calculate Statutory Holiday Pay...
Minimum Age in Nova Scotia
A child under 14 is permitted to work as long as the work is in no way harmful to them. They are not permitted to work between the hours of 10:00 p.m. and 6:00 a.m. A child is limited to 3 hours of work on a school day, as long as their combined school and work doesn't exceed a total of eight hours, and a child can only work eight hours on any other day.
Children under the age of 16 years of age are not allowed to work in certain occupations.
Pay Statements in Nova Scotia
For Nova Scotia the pay is required semi-monthly or more frequently. The employee must receive their regular wages within five working days after each period. By legislation, Nova Scotia pay statements must contain the following (though employers may include additional items):
| Pay Statement Inclusions | |
|---|---|
| Rate of pay | Net pay |
| Date of pay periods | Itemized Deductions |
| Total hours worked | |
Termination Notice in Nova Scotia
| Length of Employment | Notice Required |
|---|---|
| Under 3 months | None |
| Between 3 months and 2 years | 1 week |
| Between 2 years and 5 years | 2 weeks |
| Between 5 years and 10 years | 4 weeks |
| Over 10 years | 8 weeks |
| Number of Employees | Notice Required |
|---|---|
| 10 to 99 | 8 weeks |
| 100 to 299 | 12 weeks |
| More than 300 | 16 weeks |
Vacationable Earnings in Nova Scotia
| Included | |
|---|---|
| Bonuses (work related, cash) | Regular salary/wages |
| Call in pay | Retroactive pay |
| Call back pay | Shift premium |
| Commissions earned at employer's premises | Sick pay - Sick days |
| Commissions earned by a route salesman | Standby pay |
| Overtime pay | Statutory - General Holidays |
| Pay in lieu of notice/Termination pay | Statutory (company holidays, floaters) |
| Taxable Benefits such as: | |
| Board & lodging (does not apply to the construction industry) | |
| Excluded | |
| Allowances (car, clothing, moving, etc.) | Previously paid vacation pay |
| Discretionary bonuses (cash) | Profit Sharing |
| Commissions earned away from employer's premises | Severance/Plant severance |
| Directors' fees | Tips and Gratuities |
| Gifts (cash or in kind) | |
| Taxable Benefits such as: | |
| Company car | Life insurance |
| Loans | |
| Length of employment | Entitlement |
|---|---|
| After 12 months | 2 weeks or 4% |
| After 8 years | 3 weeks or 6% |
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